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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST classification of Fish Meal: HC requires 10% statutory pre-deposit and stays appeal pending Supreme Court outcome</h1> HC affirmed that the statutory 10% pre-deposit under GST law must be paid before preferring an appeal; the court ordered the appellant to pay 10% and ... Statutory pre-deposit - maintenance of appeal pending decision of a higher court - classification dispute relating to levy of GST on Fish Meal - exemption from the payment of tax - HELD THAT:- Normally, an appeal has to be preferred after payment of 10% of statutory pre-deposit in terms of the provisions of GST Law. Further, it was submitted by the petitioner that the issue, with regard to the levy tax on the supply of Fish Meal, has not attained its finality since a similar set of matters is still pending before the Hon'ble Apex Court. When such being the case, the payment of statutory pre-deposit cannot be dispensed with. In view of the above, this Court directs the petitioner to make payment of 10% of statutory pre-deposit as mandated in the GST Act and thereafter, re-present the appeal before the 2nd respondent by way of uploading it in the portal. If there is any difficulties in uploading the appeal, the same shall be filed physically after the payment of 10% of statutory pre-deposit. Upon filing of such appeal, the respondent shall take the said appeal on record and keep it pending until the verdict of the Hon'ble Supreme Court in the aforesaid SLPs, which were filed for similar relief. Writ petition is disposed of. Issues: (i) Whether an appeal filed without payment of the statutory 10% pre-deposit (required under the GST law) can be taken on record where the demand relates solely to Fish Meal and similar matters are pending before the Supreme Court; (ii) Whether payment of the statutory pre-deposit can be dispensed with on account of pending Special Leave Petitions in similar matters.Issue (i): Whether the appeal filed without payment of 10% statutory pre-deposit can be taken on record and kept pending.Analysis: The appeal was filed physically following a prior direction in a similar matter but without payment of the statutory 10% pre-deposit because the demand related only to Fish Meal; the respondents rejected the appeal for non-payment. The position under GST law requires payment of the prescribed pre-deposit for an appeal to be ordinarily entertained; however, the appeal may be kept pending subject to compliance with that statutory requirement and subject to any interim direction connected to higher court proceedings.Conclusion: The appeal shall be taken on record only after payment of 10% statutory pre-deposit; upon such filing the appeal must be kept pending until the Supreme Court delivers its verdict in the related SLPs.Issue (ii): Whether payment of the statutory pre-deposit can be dispensed with because similar matters are pending before the Supreme Court.Analysis: The pendency of similar Special Leave Petitions does not, by itself, displace the statutory requirement of pre-deposit under the GST law. Where the statute mandates a pre-deposit for filing an appeal, compliance cannot be waived merely due to parallel proceedings before a higher forum; interim treatment may be accorded after compliance.Conclusion: Payment of the 10% statutory pre-deposit cannot be dispensed with; the petitioner is directed to make the payment and re-present the appeal, after which the appeal shall be taken on record and kept pending until the outcome of the Supreme Court proceedings.Final Conclusion: The writ petition is disposed of by directing compliance with the statutory pre-deposit requirement and permitting re-presentation of the appeal, which shall be admitted and kept pending pending the result of the related Supreme Court SLPs.Ratio Decidendi: Where the GST statute prescribes a statutory pre-deposit for filing an appeal, that requirement must be complied with and cannot be dispensed with solely because similar matters are pending before a higher court; upon compliance the appeal may be admitted and kept pending until the higher court decides the related issues.
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